Article 19 – Government Services
ARTICLE 19(1)(A) – INDIA-NETHERLANDS TREATY Remuneration, other than a pension paid by one of the States or a political sub-division or a local authority thereof
September 3, 2018
No Comments
Category: International Tax – Interpretation of Treaty
Article 18 – Pension and Other Social Security Payments
ARTICLE 18 (1) OF INDIA NETHERLANDS TREATY Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a
September 3, 2018
No Comments
Article 17 – Artistes and Sportspersons
WHAT IS COVERED BY ARTICLE 17 ? ARTICLE – 18(1) – INDIA-USA TREATY Notwithstanding the provisions of Articles 15 (Independent Personal Services) and 16
September 3, 2018
No Comments
Article 16 – Directors Fees
ARTICLE 16 – INDIA USA TREATY Directors’ fees and similar payments derived by a resident of a Contracting State in his capacity as a member
September 3, 2018
No Comments
Article 13 – Capital Gains
CAPITAL GAINS TO NON RESIDENT – TAX IN INDIA WHAT COULD BE POTENTIAL SITUATIONS WHEN CAPITAL GAINS WOULD ARISE Transfer of Shares by NR to
August 30, 2018
No Comments
Article 14 Independent Personal Services
What is covered under Article 14 Independent Personal Services Article 7 – Activities falling under Article 14 are specifically covered there and not under Article
August 30, 2018
No Comments
Article 15 – Dependent Personal Services (Employment)
Article 15 Vs Article 14 Mr. X’s remuneration from 01-04-14 to 30-09-15 shall be taxable in ? Remuneration which is received from India for the
August 30, 2018
No Comments
Article 9 – Associated Enterprise
COMPONENTS OF ASSOCIATED ENTERPRISE Click here to Enroll in Interpretation of Tax Treaty (DTAA) – International Taxation Course ASSOCIATED ENTERPRISE – ARTICLE 9(1) OF INDIA
August 28, 2018
No Comments
Article 8 – Shipping & Air Transport
APPLICABILITY OF ARTICLE 8 Click here to Enroll in Interpretation of Tax Treaty (DTAA) – International Taxation Course SOME OTHER POINTS OF ARTICLE 8
August 28, 2018
No Comments
Article 7 Business Profits
RELEVANCE OF ARTICLE 7 BUSINESS PROFITS METHODOLOGY OF ATTRIBUTION OF PROFITS Click here to Enroll in Interpretation of Tax Treaty (DTAA) – International Taxation Course
August 28, 2018
No Comments
Article 6 Income From Immovable Property
Article 6 Income from Immovable property – Transaction Envisaged KEY QUESTIONS Immovable Property Covered ? Right of India to Tax Right of Treaty Partner to
August 28, 2018
No Comments
Article 4 – Concept of Residence in Tax Treaties
ARTICLE 4 – Residence – GENERAL STRUCTURE Article 4 provides the criteria, as to who or which person, shall be considered a resident of a
August 28, 2018
No Comments